Accountant&#39;s apparatus



Filed Dec. 26, 1940 5 Sheets-Sheet 1 INVENTOR ROLF HU/PUP BY lnaflwwwORNEY Feb. 16,1943. R. HURUP ACCOUNTANT S APPARATUS 5 Sheets-Sheet 2Filed De 26 1940 v NM INVENTOR ROLF HU/EUP "U6 y M 5 Sheets-Sheet 3INVENTOR ROLF HURUP BY R. HURUP ACCOUN I'ANT S APPARATUS Filed D60. 26,1940 reb. 16, 1943.

ATTORNEY 5 Sheets-Sheet 4 INVENTOR ROLF HURUP ATTORN EY R. HuRuP'ACCOUNTANTS APPARATUS Filed Dec. 26, 1940 Feb. 16, 1943.

Feb. 16,1943. R. Hum? I 2,311,052

ACCOUNTANT S APPARATUS Filed Dec. 26, 1940 .5..S hee'ts-Shet s INVENTORp04; HURUP BY Y flafld- W ATTORNEY Patented Feb. 16, 1943 2,311,052ACCOUNTANTfS APPARATUS Rolf Hurup, Minneapolis, Minn.

Application December 26, 1940, Serial No. 371,800 In Sweden October 21,1938 12 Claims. 7 Cl. 282-29) This invention has relation to anapparatus for employment in connection with the posting of accounts, andthe general purpose of the invention is to provide an apparatus adaptedto be advantageously used by persons engaged in ac-- counting worktoward the procurement of accuracy of posted accounts.

An object is to provide an apparatus of the present character which willbe of novel and improved construction.

A further object is to provide an apparatus for use in connection withthe posting of accounts -wherein will be incorporated various improvedfeatures and characteristics of construction novel both as individualentities of the apparatus and in combination with each other.

And a further object is to provide an apparatus for employment bypersons engaged in accounting work to the purpose of the procurement ofaccuracy of posted accounts which will be of simple and inexpensiveconstruction and will be constituted as herein illustrated anddescribed.

With the above objects in view, as well as others which will appear asthe specification proceeds, the invention comprises the construction,arrangement and combination of parts as now to be fully described and ashereinafter to be specifically claimed, it being understood that thedisclosure herein is merely illustrative and intended in no Way in alimiting sense, changes in details of construction and arrangement ofparts being permissible so long as within the spirit of the inventionand the scope of the claims which follow.

In the accompanying drawings forming a part of this specification,

Fig. 1 is a top plan View of an apparatus including the principles ofthe invention disclosed as when applied to use;

Fig. 2 is a longitudinal sectional view of the apparatus, taken on line2-2 in Fig. 1;

Fig. 3 is a transverse sectional view of said apparatus, taken on line3-3 in Fig. 1;

Fig. 4 is a detail sectional view, taken on line 4-4 in Fig. 1;

Fig, 5 is a detail sectional view, taken on line 5-5 in Fig. 1;

Fig. 6 is a detail sectional view, taken on line 66 in Fig. 1;

Fig. '7 is a plan View of an ordinary type of journal sheet, so-called,customarily employed in the posting of accounts;

Fig. 8 is a fragmentary plan view disclosing the journal sheet of Fig. 7and an account sheet, so-called, also customarily employed in theposting of accounts, applied to said journal sheet in accordance withthe teaching of the invention;

Fig. 9 is a view corresponding with the disclosure of Fig. 8, butshowing a different account sheet applied to the journal sheet in manneraccording to the invention;

Fig. 10 is a front plan view, on a reduced scale, of an apparatus ofmodified construction including features and characteristics of theinvention;

Fig. 11 is a rear plan view of the apparatus of Fig. 10;

Fig. 12 is a detail sectional view, taken on line |2-I2 in Fig. 10; and

Fig. 13 is a detail sectional view, taken on line I3I3 in Fig. 11.

As is well known to accountants and bookkeepers, there are various itemsof account which are common to an account sheet and a journal sheet, andit is common bookkeeping practice, in the interest of efliciency, tocause account items which are common to an account sheet and a journalsheet to be simultaneously posted upon the account and journal sheets.That is, common account items are posted upon an account sheet whilesuperimposed upon a journal sheet and caused to be duplicated upon thejournal sheet, through the medium of carbon paper, or other duplicatingmaterial, placed between the account and journal sheets.

An ordinary journal sheet, denoted l5, of type customarily employed inthe posting of business account items contains indicia which is more orless standard, including vertical, juxtaposed columns, each represented|6,.for providing appropriately headed fields, indicated I], |8, |9,v2|), 2| and 22, upon said journal sheet intended to be utilized for theposting of business account items. In the disclosure as made, each ofthe fields H, H), 28, 2| and 22 is constituted as two vertical,juxtaposed columns l6, one marked ,Debit andthe other marked Credit, andthe field I8 is constituted as a single vertical column It. In theinstance of each of the fields I9, 2!}, 2| and 22, there is a headingover the Debit-Credit entry of the field designating that the field hasrelation to its own particular type of item of bookkeeping. The headingsas shown for the fields l1, I9, 20, 2| and 22 are Accounts receivable,Accounts payable, Cash, Merchandise and Merchandise sales, respectively,

' and the heading for the field I8 is Balance contion of items ofaccount which are the same as are required to be posted at one or theother of fields such as IT, I9, 20, 2| and 22 upon a journal sheet,

and an appropriately headed field, indicated'26;

for the reception of items of account which are the same as are requiredto be posted at a field such as i8 upon said journal sheet. Each field25 is constituted as two vertical, juxtaposed columns 24, one markedDebit and the other marked Credit, and each field 25 is constituted as asingle vertical column 24.

It is to be understood that the journal sheet can include fields such asI], I9, 20, 2| and 22 additional to or other than those illustrated andhereinbefore enumerated, and that the account sheets employed will be ofas many different types as there are different fields such as H, I9, 20,2| and 22 to be utilized upon the journal sheet. That is, supposingaccount items for duplication upon a journal sheet to be those asdisclosed in Fig. '7, five different typesof account sheets 23 will beemployed, as follows:-on-e type including fields 25 and 26 correspondingto and having designations the same as the fields I1 and 18,respectively; a second type including fields 25 and 26 corresponding toand having designations the same as the fields I9 and I8, respectively;a third type including fields 25 and 26 corresponding to and havingdesignations the same as the fields and I8, respectively; a fourth typeincluding fields and 26 corresponding to and having designations thesame as the fields 2| and I8, respectively; and a fifth type includingfields 2-5 and 26 corresponding to and having designations the same asthe fields 22 and I8, respectively.

All of the fields l1, l9, 2!], 2| and 22 upon the journal sheet l5 areof equal width, and the field 25 upon each account sheet 23 will havethe same width as each of said fields l1, I9, 20, 2| and 22. Likewise,the field 26 upon each account sheet will have width equal to that ofthe field l8 upon the journal sheet. Desirably, all of the fields ofboth the journal sheet and the account sheet are provided with equallyspaced markings or indicating lines for the entry of account items. 1

The invention presents a novel and improve apparatus for use inconnection with the blind posting of account items upon a journal sheetby duplication of account items as posted upon an account sheet designedand constructed with the end in view that said account items will beaccurately posted upon said journal sheet, and the apparatusincorporates several novel and improved features and characteristicsdesigned and posted upon an account sheet, and said invention andapparatus also have relation to the matter of posting account items upona journal sheet so that there can be ready and easy discovery of anymoney field account items which might possibly become inadvertentlyposted at improper fields or locations upon the journal sheet.

A panel board 21 of rectilinear configuration includes a flat frontsurface of length and width to nicely receive a journal sheet I5 whichis to be posted disposed fiatwise upon the panel board. Desirably, thepanel board will include supporting elements 28 adjacent the upper edgeof its back side so that the panel board when rested upon a desk orother supporting surface will be tilted toward a user.

Clips 29, 29 adjacent two of the corners of the front surface of thepanel board 21 are for re leasably retaining an end portion, the rightend portion as shown, of a journal sheet spread across said panel board,and a clamp arm 35 is for releasably retaining the end portion, the leftend portion as shown, of the journal sheet opposite the clips 29, 29against the panel board.

A cylindrical retaining and guide rod 3|, disposed longitudinally of thepanel board and situated in slightly spaced relation to its upper edge,is mounted at its opposite ends in spaced apart bearings 32, 32 rigidwith the upper opposite corners of said panel board. As disclosed, theretaining and guide rod 3| is situated at elevation below the fiat frontsurface of the panel board, out of the way, to offer no interferencewith the operations of a user of the apparatus.

The upper end 33 of the clamp arm 3|] is rotatably mounted upon andfixed against longitudinal movement along the retaining and guide rod3|, and the lower end portion 34 of said clamp arm suitably andconveniently supports a latch element 35 adapted to be releasablyengaged with a keeper element 36 suitably and conveniently mounted uponthe panel board 21 at location adjacent its upper edge. The keeperelement 36 is constituted as a flexible wire fixed to the panel board,and a release element 31 slidably mounted in the latch element 35includes a rounded head 38 of the release element adapted to bedepressed against said keeper element 33 to actuate the keeper elementto the released position of the latch element. The latch and keeperelements are caused to be assembled together while the release elementis in elevated position merely by causing said latch element to beinserted into an opening 39 in the panel board surrounding said keeperelement so that a portion of said latch element snaps past said keeperelement and the keeper element situates itself in front of said portion,and when the latch and keeper elements are assembled, the clamp arm 3|]is engaged against the journal sheet at the time upon said panel board.When said clamp arm is to be swung upwardly upon its axis. as when ajournal sheet is to be placed upon or removed from the panel board, therelease element is held depressed against the action of the coil springnormally urging said release element upwardly until the latch elementhas been moved outwardly to position clear of said keeper element, aswill be understood.

A gripping entity 40 of the apparatus is for releasably securing an endportion, more explicity, the left end portion, of any one of the accountsheets 23 upon the panel board so that the secured account sheet can bedisposed fiatwise upon a journal sheet retained upon said panel board.The gripping entity 40 is also adapted to fasten an edge'portion of asheet of carbon paper 4!, or equivalent, placed between the account andjournal sheets for duplicating purposes.

Said gripping entity 40 includes an elongated body 42 thereof disposedlaterally of the panel board and integrally supported at its upper endby a tubular element 43 slidably and rotatably mounted upon thecylindrical retaining and guide rod 3l. Said retaining and guide rodincludes spaced apart, longitudinally alined groove seats 44 at itsfront side, and the tubular element 43 suitably and convenientlysupports a spring pressed ball 45 adapted to be resiliently urged intoany one of the groove seats 44, The construction and arrangement aresuch that the resiliently urged ball 45 will be alined with the grooveseats 44 when the gripping entity 40 is in contiguous relation with thepanel board 21 and will be out of alinement with said groove seats whensaid gripping entity is swung upwardly about the retaining and guide rod3| as an axis. The lower edge portion of the front surface of the panelboard 21 is provided with spaced apart, longitudinally alined slots 45,including a slot 46 in alinement laterally of said panel board with eachof said groove seats 44, and the elongated body 42 of the grippingentity 4D integrally carries a locking lug 41 adapted selectively to liein the slots 46 when said gripping entity is contiguous with the panelboard. The gripping entity 40 is adapted to be adjusted longitudinallyof the panel board, thus to adjus the panel board for the grippingentity adapted 1y supported, as at 50, upon the elongated body forswinging movement toward and away from the elongated gripping strip 48,is normally resiliently urged against said elongated gripping strip bymeans of spaced apart coil springs 5| each having one of its endsengaged against said elongated body and its opposite end engaged againstsaid gripping piece. The gripping piece 49 and the gripping strip 48constitute complemental means of the gripping entity for releasablyretaining the difierent account sheets upon the panel board, and alongitudinally extending shoulder 52 of the elongated body 42 at theinner side or edge of said gripping strip constitutes locating andalining means for the account sheets against which the extreme edge, theleft edge as shown, of each account sheet placed in the apparatus isadapted to be engaged. A finger piece 53 secured upon the gripping piece49 at the side thereof opposite the side of said gripping piece adjacentthe gripping strip 48 is for easy accomplishment of separation of saidgripping piece and gripping strip, against the resilient action of thecoil springs 5|, as when an account sheet is to be assembled with ordisassembled from the gripping entity.

The elongated gripping piece 49 is provided with index lines 54 havingcorrespondence to the horizontal markings or lines upon the accountsheets, and said index lines 54 are suitably numbered. as at 55. Also, apointer 56 slidably mounted upon the elongated gripping piece 49 isadapted successively to be moved one number at a time to each of thevarious numbers indicated 55. More explicitly, the pointer 56 is adaptedto be adjusted one number downwardly along said gripping piece 49 withcompletion of blind postings upon each line of the journal sheet byduplication of postings upon the account sheet, thus to give visibleindication of the next line upon said journal sheet which is to be blindposted. Of

to situate account sheets at appropriate, proper locations for thesimultaneous posting of account items upon the account and journalsheets.

When said gripping entity 40 is at any one of its stop positions andagainst the panel board, with the resiliently urged ball and the lockinglug 41 in the corresponding groove seat 44 and slot 46, respectively,the gripping entity is positively located upon said panel board.In'order to adjust said gripping entity from one of its stop positionsto any other of its stop positions, the

elongated body 42 is first swung upwardly about its axis to cause theresiliently urged ball 45 to be moved from the groove seat 44 at thetime engaged by said ball and to position out of alinecourse, eachaccount sheet is assembled with the gripping piece 49 at locationlongitudinally thereof situating the line or lines of the account sheetto be posted over or alined with the line or lines of the journal sheetintended to be blind posted. The pointer 56 is held to the grip-pingpiece 49 by a shank 51 in a hole through said pointer and slidablydisposed in a longitudinal slot 58 in said gripping piece, a cross piece59 upon said shank 51 at the under side of the gripproviding the stopposition to which it'is intended to adjust said gripping entity, and isfinally swung downwardly to position against the panel board. Upondownward swinging of said elongated body when in proper alinement withlaterally alined groove seat and slot at a stop position, theresiliently urged ball 45 and the locking lug 41 will evidently entersaid groove I ping piece, a button 60 on the shank at the outer side ofthe pointer, and a small coil spring 6! upon said shank and seated undercompression between said button and said pointer. The button B0constitutes a finger piece for easy manipulation of the pointer.

The panel board 21 is provided with spaced markers, represented 62, 63,54, 65 and 86, and the elongated body 42 of the gripping entity 4::rigidly supports an indicator 6! having reference to said spaced markers62, E3, 64, 65 and 66. Also, said panel board is provided withtransversely alined sets of markers, denoted 88, 68 and 69, 69 and 10,ill and H, H and I2, 12, respectively, upon the upper and. lowerportions of the panel board, with which sets, respectively, the fieldsl1, I9, 20, 2! and 22 of a journal sheet are adapted to be alined. Thedifferent stop positions upon the panel board for the gripping entity40, each provided by laterally alined gripping seat and slot, arenumbered 13, l4, 15, E5 and H in Fig. 1 of the drawings. When saidgripping entity is at stop position 13 the indicator 6'! will be at themarker 62- and an account item to be posted upon an account sheet andduplicated upon the journal sheet l5 at the field I! will be alined withthe set of markers 68, 83. When the gripping entity is at stop position14 the indicator will be at the marker 63 and an account sheet item tobe duplicated at the field 19 will be alined with the set of markers 69,69. When the gripping entity is at stop position 15 the indicator willbe at the marker 64 and an account sheet item to be duplicated at thefield 29 will be alined with the set of markers 19, Ill. When thegripping entity is at stop position 16 the indicator will be at themarker 65 and an account sheet item to be duplicated at the field 2|will be alined with the set of markers H, H. And when the grippingentity is at stop position T5 the indicator will be at the marker 56 andan account sheet item to be duplicated at the field 22 will be alinedwith the set of markers l2, l2. For the purpose of easy differentiationamong the several markers, these may be distinctively different. Asshown, the markers E2, 58, 68 are red, the markers 63, 69, 69 are blue,the markers M, l0, 10 are purple, the markers 65, H, H are green, andthe markers 66, l2 12 are orange.

As will be apparent from Fig. '7 of the drawings, all account items tobe posted at the field i8, headed Balance control, upon the journalsheet l5 are in a single column, and the construction and arrangementare such that account items for said field It can be posted upon each ofthe different account sheets, at the field 26, headed Balance, andduplicated upon the journal sheet while the gripping entity 40 issituated at the first stop position 13 at the left, each field 26 beingplaced at the same distance from the left end of the account sheethaving the field and so as to be properly alined with the field [B whenthe gripping entity All is at said first stop position 13. Also,additional account items, not necessary to be mentioned, can be postedupon each different type of account sheet and duplicated upon thejournal sheet l5 while said gripping entity is at said first stopposition.

Within the disclosure of the invention, the fields of the difierentaccount sheets could be situated upon said account sheets so as to be atequal distance from the left ends of the account sheets. That is, thefield 25 upon an account sheet for receiving account items to beduplicated at the field ll upon a journal sheet could be, for example,at the same distance from the left end of the account sheet as is thefield 25 upon a different account sheet for receiving account items tobe duplicated at the field I9, or at any of the other money fields, upona journal sheet. In such an event, the stop positions '14, 75, 7'5 and11 would be at equal distance apart, and said stop position 14 would beat this same distance from the initial stop position 13 plus ameasurement representing the width of the field l8, situated upon thejournal sheet l5 between the fields I! and l 9 in the disclosure asmade. However, were the fields 25 having reference to the differentmoney fields, ll, i9, 25 2| and 22, upon a journal sheet spacedequidistantly from the left ends of the account sheets there wouldobviously be opportunity for inadvertent incorrect posting extremelyhard to later discover of money field account items of an account sheetupon a journal sheet. That is, money field account items which should beposted, properly, at specific ones of said fields ll, !8, 2t, 2! and 22could possibly become posted at wrong money fields upon a journal sheetin vertical alinement with the journal sheet money fields whereerroneously included and thus not easily discoverable.

While a money fiel such as 25 upon an ordinary account sheet is requiredto be within a limited range along the length of the account sheet, suchrange is of greater magnitude than is required for the width of any ofthe money fields ll, I9, 25, 2!, 22 and 25, which are, as disclosed, ofthe same width. To the end that money field account items posted upon afield 25 of an account sheet and duplicated blind upon a journal sheetI5 will be alined with, and. only with, the particular money field, l1,I9, 29, 2| or 22, upon said journal sheet intended to receive said moneyfield account items, the field 25 upon each of the difierent types ofaccount sheets employed is placed at a different distance, within therange permissible, from the left end of the account sheet than is themoney field upon any of the other types of account sheets, and the stoppositions l3, 14, T5, 15 and H are situated upon the panel board 2! tocause the field 25 of each different type of account sheet to be alinedwith its proper field upon the journal sheet when the gripping entity 40while holding the account sheet is at the corresponding and proper stopposition. Stated differently, the fields 25 having relation to thedifferent fields ll, I9, 26, 2| and 22, respectively, are each atvariable distances from the left ends of the account sheets, and thestop positions are spaced to make possible the selective alinement offields 25, I1 and 25, I9 and 25, 20 and 25, 2! and 25, 22, respectively.Evidently, in order to obtain alinement of a money field 25 upon anaccount sheet 23 at a certain distance from the left end of the accountsheet with a corresponding money field upon a journal sheet, thecorresponding stop position upon the panel board will be situatedsubstantially at this same distance to the left of said correspondingjournal sheet money field. Therefore, for proper posting of any moneyfield account item of the field 25 shifted or adjusted toward the leftwithin the permissible range upon an account sheet there must be anoil-set shifting or adjusting of the corresponding stop position uponthe panel board toward the right, and vice versa.

The construction and arrangement as illustrated and described, while notprecluding the possibility of the duplication of money field accountitems posted upon an account sheet at erroneous money field locationsupon a journal sheet, obviously preclude the possibility that any moneyfield account item posted upon an account sheet and duplicated upon ajournal sheet can be vertically alined with account items in any of thejournal sheet money fields where erroneously included, thus to bedifficult of discovery. Instead, the apparatus includes provisionwhereby an account item, more specifically, a money field account item,erroneously posted blind upon a journal sheet by duplication of aposting as made upon an account sheet will be of necessity out ofvertical alinement with the money field in which erroneously placed, andthus situated where it can be readily and easily detected.

The apparatus disclosed in Figs. 10 to 13 may be substantially similarin most respects to the apparatus as hereinbefore described. Anessential difference between the disclosures of Figs. 1 to 6 and Figs.10 to 13, however, is that whereas the gripping entity 4% of the formeris adapted to be manually moved to each of the difierent stop positions13, M, 15, 1B and 11, the gripping entity of the latter is adapted to bemechanically moved from its normal location at the initial stop position18, corresponding to the stop position 13, to each of its stop positions19, 80, 8| and 82, corresponding to the stop positions 14,15, 16 and 11,respectively, and manually moved back toward and to said initial stopposition 18.

A wound spring 83 suitably and conveniently mounted upon the panel boardat its back side includes an end portion secured, as at 84, to thetubular element 43. Said wound spring 83 has potential capable of movingsaid tubular element 83 and the gripping entity 4!] supported thereby aconsiderable distance toward the right end of the panel board, and astop element 85 fixed to said tubular element 43 is adapted toselectively engage against stop shoulders 86, 81, 88, 89 and 99,corresponding to the stop positions 18, I9, 80, BI and 82, respectively,of a lever 9| having one of its ends pivoted, as at 92, upon said panelboard. All of the stop shoulders face toward the left of the panelboard, and the wound spring is situated at the right. A tension coilspring 93, having one of its ends attached, as at 94, to an elementfixed upon the pane1 board and its other end attached, as at 95, to theend portion of the lever 9| opposite its pivotal support, resilientlyurges saidlever 9| toward said stop element 85. A link 96 has one of itsends pivoted, as at 9?, to the free end of the lever 9|, and the endportion of said link 96 opposite said lever 9| includes a longitudinallyextending slot 98. A pin or small shaft 99 suitably and convenientlysupported upon the panel board rotatably supports an intermediateportion I99 of a compound lever including a single rearwardly extendingarm ||l| thereof having its rear or outer end pivoted, as at I92, in thelongitudinal slot 98. Said compound lever also includes four L-armswhich are rigid with each other and with the rearwardly extending armllil. Each of the L-arms of said compound lever includes a verticalportion I93 and a horizontal portion I94 between the vertical portionand the small shaft 99. posed in openings through the panel board andare situated partially in front of and partially in back of said panelboard, and the upper end of each vertical portion includes amanipulating key I upon its upper end at the front of and spaced fromthe panel board. Each vertical por-,

tion I43 of the compound lever is connected to the intermediate portionI99 by a horizontal portion I04 of said compound lever having lengthunequal to that of any of the other horizonal portions, the shortestconnection between a vertical portion and said intermediate portionhaving substantially one-quarter the length of the longest connection,the next to shortest connec-- be the case upon depression of the nextadj'acent manipulating key through the same arc,

and the statement just made is also true with respect to each of themanipulating keys, except; the "outermostonaand the manipulating keys;

The vertical portions I93 are slidably dis-.

Evidently, depression through an arc of disposed further outwardly. Thelever 9| will be normally positioned so that the stop shoulder 89 isalined with the stop element 85, and, as is disclosed, there is amanipulating key I95 corresponding to each of the stop shoulders 81, 88,89 and 99, respectively. a

The construction and arrangement will be such that upon depression ofany one of the manipulating keys to thus cause the stop shoulder 86 tobe withdrawn from the stop element 85, the lever 9| will be swung indirection away from said stop element a distance to cause the stopshoulder corresponding to the manipulating key which was depressed to bealined with the stop element. The wound spring 83 of course will causethe tubular element 43 and the gripping entity 40, rigid with saidtubular element, to be moved toward the right until the stop elementengages and is arrested by the stop shoulder with which alined. Afteractuation of the lever 9| the manipulating key which was depressed tocause the actuation will return to its normal position when released.The gripping entity 49 is adapted to be manually moved back toward andto its position where the stop shoulder 86 is engaged with the stopelement 85. Clearly, upon manual movement of the gripping entity back tothe stop position 73, or back to any of the other stop positions, thecorresponding stop shoulder will become situated between the stopelement and the Wound spring 83 in position to be engaged against by theside of said stop element which is in facing relation to said Woundspring.

What is claimed is:

1. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, meansfor releasably securing said journal sheet upon said panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, means for releasably securing anedge portion of said account sheet at said gripping entity, a guide rodupon said panel board and disposed longitudinally of said journal sheet,a tubular element rigid with said gripping entity and slidably mountedupon said guide rod, and spaced apart complemental means assembled withsaid panel board and said tubular element, respectively, for releasablysecuring the gripping entity in fixed relation to the panel boardselectively at different locations lengthwise of said journal sheet.

2. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, a guide rod upon said panelboard and disposed longitudinally of said journal sheet, a tubularelement rigid with said gripping entity and slidably mounted .upon saidguide rod, spaced apart complemental means supported by said panel boardand said tubular entity, respectively, for releasably securing thegripping entity in fixed relation to the panel board at each ofdifferent predetermined stop positions upon said panel board, meansincluding a clip at one side of the panel board and a clamp arm at theopposite side of said panel board pivotally supportm ed upon said guiderod for releasably securing said journal sheet upon the panel board, andmeans for releasably supporting an edge portion of said account sheet tosaid gripping entity.

3. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed: relation to said journal sheetwhile spread out upon said panel board, a guide rod upon said panelboard and disposed longitudinally of saidjournal sheet, a tubularelement rigid with said gripping entity and rotatably and. slidablymounted upon said guide rod, spaced apart complemental means assembledwith said panel board and said tubular entity, respectively, forreleasably securing the gripping entity in fixed relation to the panelboard at each of different predetermined stop positions upon said panelboard, means including a clip at one side of the panel board and a clamparm at the opposite side of said panel board pivotally supported uponsaid guide rod for releasably securing said journal sheet upon the panelboard, and means for releasably supporting an edge portion of saidaccount sheet at said gripping entity.

4. An apparatus of the character described. comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, a guide rod upon said panelboard and disposed longitudinally of said journal sheet. a tubularelement rigid with said gripping entity and rotatably and slidablymounted upon said guide rod, and spaced apart complemental meansassembled with said panel board and said tubular entity, respectively,for releasably securing the gripping entity in fixed relation to thepanel board at each of different predetermined stop positions upon saidpanel board, said gripping entity being adapted to have swingingmovement between a position contiguous with said panel board and aposition spaced from the panel board, and said complemental meanssupported by said panel board being adapted to be in alinement with saidcomplemental means supported by said tubular entity longitudinally ofsaid guide rod when said gripping entity is contiguous with said panelboard and the complemental means supported by the panel board beingadapted to be out of alinement with the complemental means supported bythe tubular entity when the gripping entity is swung to position inspaced relation to said panel board.

5. In a device of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted. to support an account sheet for the postingofbusiness account items in superimposed relation to said journal sheetWhile spread out upon said panel board, devices for mounting saidgripping entity upon said panel board for slidable movement relativelyto said journal sheet, means having potential to cause said grippingentity to be moved longitudinally of said journal sheet, andcomplemental stop elements assembledwith'said paneli board and? saidgripping. entity, respectively, for-releasably securing the grippingentity in fixed relation to the panel board against tendency of saidmeans to cause said gripping entity to be moved. longitudinally of thejournal sheet.

6. An apparatus of the character described, comprising a panel boardhaving, a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, devices for mounting saidgripping entity upon said panel board for slidable movement relativelyto said journal sheet, means having potential to cause said grippingentity to be moved longitudinally of said journal sheet, spaced apartstop positions upon said panel board, and complemental stop elementsassembled with said. panel board and said gripping entity, respectively,for releasably securing the gripping entity in fixed relation to thepanel board selectively at each of said stop positions against tendencyof said means to cause said gripping entity to be moved longitudinallyof the journal sheet.

'7. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business accounts items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness accounts items in superimposed relation to said journal sheetwhile spread out upon said panel board, devices mounting said grippingentity upon said panel board for slidable movement relatively to saidjournal sheet, means having potential to cause said gripping entity tobe moved longitudinally of said journal sheet, spaced apart stoppositions upon said panel board, complemental stop elements assembledwith said panel board and said gripping entity, respectively, forsecuring the gripping entity in fixed relation to the panel boardselectively at each of said stop positions against tendency of saidmeansto cause said gripping entity to be moved longitudinally of said journalsheet, and manually act-uable mechanism for actuating the complementalstop elements to cause said gripping entity to be released for movementby said means away from one of the stop positions and to position saidcomplemental stop elements relatively to each other to cause themovement of said gripping entity to be arrested at another of said stoppositions.

8'. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, a guide rod upon said panelboard and disposed longitudinally of said journal sheet, a tubularelement rigid with said gripping entity and slidably mounted upon saidguide rod, spaced apart complemental means supported by said panel boardand said tubular entity, respectively,

for releasably securing the gripping entity in.

fixed relation to the panel board at each of different predetermined.stop positions upon said panel board, means for'releasably securing saidjournal sheet up'onrthe panel board; and means for releasably supportingan edge portion of said account sheet to said gripping entity.

9. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheetwhile spread out upon said panel board, a guide rod upon said panelboard and disposed longitudinally of said journal sheet, a tubularentity rigid with said gripping entity and slidably associated with saidguide rod, and spaced apart complemental means assembled with said panelboard and said tubular entity, respectively, for releasably securing thegripping entity in fixed relation to the panel board at each ofdifferent predetermined stop positions upon said panel board.

10. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheet,devices for mounting said gripping entity upon said panel board formovement longitudinally of said journal sheet, and means for causingsaid gripping entity to be moved step by step longitudinally of saidjournal sheet.

11. An apparatus of the character described, comprisingca panel boardhaving a front surface adapted to receive a journal sheet for theposting of business account items spread out upon the panel board, agripping entity adapted to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheet,devices for mounting said gripping entity upon said panel board formovement longitudinally of said journal sheet, and means for causingsaid gripping entity to be moved a predetermined distance relatively tosaid journal sheet. Y

12. An apparatus of the character described, comprising a panel boardhaving a front surface adapted to receive a journal sheet spread outupon said panel board, said journal sheet having fields thereof disposedin juxtaposed columns each for the posting of business account items andincluding a plurality ofdifferent money fields upon said journal sheet,a gripping entity adapted to selectively support, one at a time,different account sheets for the posting of business account items insuperimposed relation to said journal sheet While spread out upon saidjournal sheet. said different account sheets including an account sheetwith money field corresponding to each of the money fields upon saidjournal sheet and the money fields upon each of the different accountsheets being situated at position longitudinally of the account sheetdifferent from the money fields upon all others of said differentaccount sheets, devices for accomplishing movement of said grippingentity longitudinally of said journal sheet, and means for causing themoney field upon each account sheet to be alined with the money fieldupon said journal sheet to which said money field of the account sheethas reference.

ROLF HURUP.

